(b)
To process
instruments received by the employer for bookkeeping purposes, for deposit to
an account, or for other disposition;

(c)
To prepare or process instruments for
issue in the name of the employer;

(d)
To supply information determining the
names or addresses of payees of instruments to be issued in the name of the
employer;

(e)
To control the
disposition of instruments to be issued in the name of the employer;

(f)
To act otherwise with respect to
instruments in a responsible capacity.

"Responsibility" with respect to instruments does not include
authority that merely allows an employee to have access to instruments or blank
or incomplete instrument forms that are being stored or transported or are part
of incoming or outgoing mail, or similar access.

(B)
For the purpose of determining the rights and liabilities of a person who, in
good faith, pays an instrument or takes it for value or for collection, if an
employer entrusted an employee with responsibility with respect to the
instrument and the employee or a person acting in concert with the employee
makes a fraudulent indorsement of the instrument, the indorsement is effective
as the indorsement of the person to whom the instrument is payable if it is
made in the name of that person. If the person paying the instrument or taking
it for value or for collection fails to exercise ordinary care in paying or
taking the instrument and that failure substantially contributes to loss
resulting from the fraud, the person bearing the loss may recover from the
person failing to exercise ordinary care to the extent the failure to exercise
ordinary care contributed to the loss.

(C)
Under division (B) of this section, an indorsement
is made in the name of the person to whom an instrument is payable if it is
made in a name substantially similar to the name of that person or if the
instrument, whether or not indorsed, is deposited in a depositary bank to an
account in a name substantially similar to the name of that person.